Claim

The JobMaker Hiring Credit is paid every 3 months in arrears to employers.

You will need to claim JobMaker Hiring Credit payments online – the first claim will be available online on 1 February 2021.

When the claim is available, log in to either:

• ATO online servicesExternal Link through myGov
• Online Services for business using myGovID.

Once you have logged into ATO online services or Online services for business you can:

• Select Employees
• Select JobKeeper or JobMaker Hiring Credit
• Select Claim.

Your registered tax or BAS agent can also submit your claim for you.

The JobMaker Hiring Credit for the first JobMaker period (7 October 2020 to 6 January 2021) can be claimed between 1 February 2021 and 30 April 2021. You will not be able to make a claim after this time.

You can save your progress and resume your claim at any stage during the process before submitting.

On this page:

• Employer entitlement check
• Your nominated employees
• Claim step 1: Employer payroll details
• Claim step 2: Eligible additional employees
• Claim step 3: Payment

Employer entitlement check

Before starting your JobMaker Hiring Credit claim, check that your business or not-for-profit organisation meets the employer eligibility requirements. You can do this at any time using ATO online services or Online services for business, or your registered tax or BAS agent can do it for you.

Note: You cannot receive JobMaker Hiring Credits if you also receive a JobKeeper payment for a fortnight which started during the JobMaker period.

Your nominated employees

Your nominated employees will be available online for review by February 2021.

Review the details of employees you may be eligible to claim for the JobMaker period. If any nominated employee details are missing or incorrect, you can add or update these by running a payroll event through your Single Touch Payroll (STP) enabled software. It may take up to 72 hours to process this information.

To declare an employee as eligible, you must provide the ATO with an allowance code indicating they worked, or were paid for, a minimum average of 20 hours per week across each JobMaker period from the time they are employed (see Table 1).

Generally you will do this by manually entering the relevant code for the period (see Table 3), however some payroll software may add these codes for you.  If you’re unsure how to provide a declaration in your STP software, please contact your provider.

If an eligible additional employee ceases employment with you during a JobMaker period, you need to report a cessation date to let us know you are no longer employing them (see Table 2).

Claim step 1: Employer payroll details

JobMaker Hiring Credit claim will be available online by February 2021.

Enter your total headcount and total payroll expenses for the JobMaker period you are claiming for.

When claiming for JobMaker periods that are 92-days long (including JobMaker period one), we will not ask you to re-enter your baseline payroll.

When claiming for JobMaker periods that have a different length (JobMaker periods two, three, six and seven), we will ask you to re-enter your baseline payroll. Disregard any payroll expenses that you included at registration if they were paid on days outside of the baseline payroll period for that JobMaker period.

For example, when claiming for JobMaker period two (7 January 2021 to 6 April 2021), your baseline payroll will:

• include all payroll expenses paid from 9 July 2020 to 6 October 2020 inclusive (as JobMaker period two is a 90-day period)
• not include payroll expenses paid or applied on 7 and 8 July 2020, which you would have included in the amount provided at registration.

Your baseline headcount for subsequent claims in the first four JobMaker periods does not change.

For example:

In either case, the maximum amount you can claim will be calculated based on the information you provide – these will be your 'claim limits'.

If your headcount or total payroll expenses for the JobMaker period you are claiming for is less than its baseline value, you will not be able to claim for that JobMaker period. Both your headcount and total payroll expenses need to increase from their baseline values.

You can edit the information you have entered before progressing to claim step 2.

Claim step 2: Eligible additional employees

Only your employees who are marked 'Ready' in the 'Nominated employees' screen will appear here. The maximum number of payable days will be calculated based on your eligible additional employees that are 'ready' – these are categorised into 'higher rate days' and 'lower rate days'.

If you need to add or update eligible additional employee details, you will need to exit from the online claim and run a payroll event using your STP enabled software. Once we've processed the information (this may take up to 72 hours), any changes will be reflected next time you access the claim. You must run the event before the due date for nominating employees in STP.

Claim step 3: Payment

We will calculate your claim amount based on the information you provide. You can review elements of the calculation at this stage.

Enter your financial institution details where you would like your JobMaker Hiring Credit paid. This can be different from the financial institution details provided in ATO online services or through Online services for business.

Review the information you have provided and submit your claim. Make sure you keep records supporting all information you have provided.

Once you have successfully lodged your claim, you will receive a lodgment receipt. We recommend you save this information, including your receipt number, for your records.

Usually, you will receive your payment within five business days of your claim being processed.